**Exhibit 31.2**

**CERTIFICATION OF PRINCIPAL FINANCIAL OFFICERPursuant to Section 302 of the Sarbanes-Oxley Act of2002**

I, Rick J. O'Brien, the Chief Financial Officer of Home Solutions of America,Inc., certify that:

1. I have reviewed this quarterly report on Form 10-KSBof Home Solutions of America, Inc.;

2. Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances under whichsuch statements were made, not misleading with respect to the period covered bythis report;

3. Based on my knowledge, the financial statements,and other financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in this report;

4. The small business issuer's other certifyingofficer(s) and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the small business issuer and have:

            a) Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe small business issuer, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period inwhich this report is being prepared;

b) Evaluated the effectivenessof the small business issuer's disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

c) Disclosed in this reportany change in the small business issuer's internal control over financialreporting that occurred during the small business issuer's most recent fiscalquarter (the small business issuer's fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely tomaterially affect, the small business issuer's internal control over financialreporting; and

5. The smallbusiness issuer's other certifying officer(s) and I have disclosed, based onour most recent evaluation of internal control over financial reporting, to thesmall business issuer's auditors and the audit committee of small businessissuer's board of directors (or persons performing the equivalent functions):

a) All significantdeficiencies or material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affectthe small business issuer's ability to record, process, summarize and report financialinformation; and

b) Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the small business issuer's internal control over financial reporting.

| Date: March 30, 2004 | /s/RICK J. O'BRIEN               |
|----------------------|--------------------------------------------------------------------------------------------------------|
|                 | RickJ. O'Brien                                                                                         |
|                 | ChiefFinancial Officer                     |